The amount calculated as provided by Cabinet Order prescribed in Article 165-6, paragraph (1) (Foreign Tax Credit for Nonresidents) of the Act is to be the amount calculated by multiplying the amount of income tax calculated, with respect to the income of the Nonresident referred to in that paragraph for that year pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) (How Nonresidents Are Taxed) of the Act, pursuant to Article 165, paragraph (1) (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the Act in accordance with the provisions of Part II, Chapters I to IV (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes on Residents) of the Act (meaning the amount of income tax calculated without applying Article 165-6 of the Act, and excluding the amount of accessory tax) by the ratio of the adjusted amount of foreign-source income for that year to the amount of income attributable to a permanent establishment for the year.
法第百六十五条の六第一項（非居住者に係る外国税額の控除）に規定する政令で定めるところにより計算した金額は、同項の非居住者のその年分の法第百六十四条第一項第一号イ（非居住者に対する課税の方法）に掲げる国内源泉所得に係る所得につき法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により法第二編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）の規定に準じて計算した所得税の額（法第百六十五条の六の規定を適用しないで計算した場合の所得税の額とし、附帯税の額を除く。）に、その年分の恒久的施設帰属所得金額のうちにその年分の調整国外所得金額の占める割合を乗じて計算した金額とする。
The amount of income attributable to a permanent establishment for the year prescribed in the preceding paragraph means the amount of income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Act for that year, calculated without applying Article 70, paragraph (1) or (2) (Deduction for Carryover of Net Loss) or Article 71 (Deduction for Carryover of Casualty Loss) of the Act, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act (referred to as the "amount of income attributable to a permanent establishment for the year" in the following paragraph).
前項に規定するその年分の恒久的施設帰属所得金額とは、法第百六十五条第一項の規定により準じて計算する法第七十条第一項若しくは第二項（純損失の繰越控除）又は第七十一条（雑損失の繰越控除）の規定を適用しないで計算した場合のその年分の法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得の金額（次項において「その年分の恒久的施設帰属所得金額」という。）をいう。
The adjusted amount of foreign-source income for the year prescribed in paragraph (1) means the amount of foreign-source income prescribed in Article 165-6, paragraph (1) of the Act for that year, calculated without applying Article 70, paragraph (1) or (2) or Article 71 of the Act, which are applied correspondingly pursuant to Article 165, paragraph (1) of the Act; provided, however, that where that amount of foreign-source income exceeds the amount equivalent to the amount of income attributable to a permanent establishment for the year, it is the amount equivalent to the amount of income attributable to a permanent establishment for the year.
第一項に規定するその年分の調整国外所得金額とは、法第百六十五条第一項の規定により準じて計算する法第七十条第一項若しくは第二項又は第七十一条の規定を適用しないで計算した場合のその年分の法第百六十五条の六第一項に規定する国外所得金額をいう。ただし、当該国外所得金額がその年分の恒久的施設帰属所得金額に相当する金額を超える場合には、その年分の恒久的施設帰属所得金額に相当する金額とする。
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amount of income attributable to a permanent establishment for the yearmachine translation
「その年分の恒久的施設帰属所得金額」
For a nonresident, the amount of income for the year from domestic source income attributable to a permanent establishment (Article 164, paragraph (1), item (i), (a) of the Income Tax Act), worked out as Article 165, paragraph (1) of that Act directs but without carrying forward net losses or casualty losses under Article 70, paragraph (1) or (2) or Article 71 of that Act.
Short name set inArticle 292-8, paragraph (2)· applies only in this provision and in Article 292-8, paragraph (3)